Ian Bryzek, CPA
International and cross-border
Foreign accounts, assets, and heirs—conservative records guidance with heavy review flags.
Cross-border facts raise reporting and documentation questions that should not be answered from informal assumptions.
These pages emphasize gathering records and flagging issues for review; they do not invent treaty rules or residency tests.
This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.
Foreign accounts and assets
Foreign bank account discovered after death
A foreign account found after death needs statements, ownership proof, and conservative next steps.
Foreign brokerage account after death
Foreign brokerage holdings need position reports dated around death and after.
Foreign real estate in the estate file
Overseas property requires title documents from that country plus a U.S. tax-records plan.
Foreign pension or annuity after death
Foreign pensions produce claim forms and payment histories that rarely match U.S. layouts.
Foreign corporation ownership after death
Shares in a foreign company require corporate records plus any U.S. information-reporting history.
Foreign trust interest discovered
A foreign trust interest found after death is a high-priority documentation project.
Foreign life insurance proceeds records
A foreign life policy claim needs the contract, claim payment, and any local tax withheld.
People and status
Nonresident alien heir tax records
When an heir is a nonresident alien, TINs, addresses, and withholding documents become central.
U.S. citizen dies abroad — tax file
A death abroad adds consular paperwork to the ordinary U.S. tax-records build.
Dual-citizen decedent records
Dual citizenship can mean filing histories in more than one country.
Expatriate or former-resident decedent file
A history of expatriation or long foreign residence adds specialized records to the estate file.
Reporting and conversions
Foreign tax credit records after death
Foreign taxes paid or withheld need receipts that identify the country, year, and income type.
Foreign estate administration documents
Foreign probate or notarial estates generate orders that U.S. institutions may demand.
Reporting foreign assets on the estate file
Build a foreign-asset schedule that separates accounts, entities, property, and insurance.
Foreign currency conversions for tax records
When converting foreign amounts, record the rate source, date, and original currency figures.
Treaty claim documents need review
Any treaty-based withholding reduction or refund claim needs forms, residency proof, and specialist sign-off.
Foreign income forms after death
Foreign slips, certificates, and local tax assessments should be translated and matched to U.S. categories carefully.
International wire transfers after death
Large or repeated international wires after death need a purpose log.